H-3733.1 _______________________________________________
HOUSE JOINT RESOLUTION 4223
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State of Washington 57th Legislature 2002 Regular Session
By Representatives Esser, Van Luven, Morell, Holmquist, Mulliken and Edwards
Read first time 02/06/2002. Referred to Committee on Finance.
BE IT RESOLVED, BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE STATE OF WASHINGTON, IN LEGISLATIVE SESSION ASSEMBLED:
THAT, At the next general election to be held in this state the secretary of state shall submit to the qualified voters of the state for their approval and ratification, or rejection, an amendment to Article VII, section 2 of the Constitution of the state of Washington, to take effect for taxes levied for collection in calendar year 2004, to read as follows:
Article VII, section 2.
((Except as hereinafter provided and notwithstanding any other provision of
this Constitution, the aggregate of all tax levies upon real and personal
property by the state and all taxing districts now existing or hereafter
created, shall not in any year exceed one percent of the true and fair value of
such property in money: Provided, however, That nothing herein shall
prevent levies at the rates now provided by law by or for any port or public
utility district.)) For taxes levied for collection in calendar year
2004 and thereafter, no taxing district may impose a tax levy upon real or
personal property unless the tax levy is approved by the voters as provided in
this section. The term "taxing district" for the purposes of
this section shall mean the state and any political subdivision,
municipal corporation, district, or other governmental agency authorized by law
to levy, or have levied for it, ad valorem taxes on property((, other than a
port or public utility district. Such aggregate limitation or any specific
limitation imposed by law in conformity therewith may be exceeded only as
follows)). Furthermore, the year 1990 shall be used as the base year
for assessment and valuation determination and from which any property tax
increases are proposed and presented by the state, or any other taxing
district, to the affected taxpayers for approval or rejection. New
construction, assessments, and valuations for the base year shall be determined
by a committee to consist of the owner, the builder or a qualified appraiser,
and a representative from the county assessor's office. A tax levy may be
imposed:
(a) By any taxing
district when specifically authorized so to do by a majority of at least three‑fifths
of the voters of the taxing district voting on the proposition to levy such ((additional))
tax submitted not more than twelve months prior to the date on which the
proposed levy is to be made and not oftener than twice in such twelve month
period, either at a special election or at the regular election of such taxing
district, at which election the number of voters voting "yes" on the
proposition shall constitute three‑fifths of a number equal to forty
percent of the total number of voters voting in such taxing district at the
last preceding general election when the number of voters voting on the
proposition does not exceed forty percent of the total number of voters voting
in such taxing district in the last preceding general election; or by a
majority of at least three‑fifths of the voters of the taxing district
voting on the proposition to levy when the number of voters voting on the
proposition exceeds forty percent of the number of voters voting in such taxing
district in the last preceding general election((: Provided, That)).
Notwithstanding any other provision of this Constitution, any proposition
pursuant to this subsection to levy ((additional)) tax ((for the
support of the common schools)) may ((provide such support)) authorize
the levy for a period of up to four years ((and any proposition to levy
an additional tax to support the construction, modernization, or remodelling of
school facilities may provide such support for a period not exceeding six years));
and
(b) By any taxing
district otherwise authorized by law to issue general obligation bonds for
capital purposes, for the sole purpose of making the required payments of
principal and interest on general obligation bonds issued solely for capital
purposes, other than the replacement of equipment, when authorized so to do by
majority of at least three‑fifths of the voters of the taxing district
voting on the proposition to issue such bonds and to pay the principal and
interest thereon by annual tax levies in excess of the limitation herein
provided during the term of such bonds, submitted not oftener than twice in any
calendar year, at an election held in the manner provided by law for bond
elections in such taxing district, at which election the total number of voters
voting on the proposition shall constitute not less than forty percent of the
total number of voters voting in such taxing district at the last preceding
general election: Provided, That any such taxing district shall have
the right by vote of its governing body to refund any general obligation bonds
of said district issued for capital purposes only, and to provide for the
interest thereon and amortization thereof by annual levies in excess of the tax
limitation provided for herein, And provided further, That the
provisions of this section shall also be subject to the limitations contained
in Article VIII, Section 6, of this Constitution((;
(c) By the state or
any taxing district for the purpose of preventing the impairment of the
obligation of a contract when ordered so to do by a court of last resort)).
BE IT FURTHER RESOLVED, That the secretary of state shall cause notice of this constitutional amendment to be published at least four times during the four weeks next preceding the election in every legal newspaper in the state.
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